Report on the functional currency of Nike: https://www.sec.gov/Archives/edgar/data/320187/000032018715000113/nke-5312015x10k.htm#s26113029AC268185E0CCE8274DE85AF4

When researching your answer keep in mind the following:

Both U.S. GAAP and IFRS recommend the following factors:

the location of primary sales markets,

sources of materials and labor,

the source of financing, and

the amount of intercompany transactions should be evaluated in identifying an entitys functional currency.